Works matching Tax havens

Results: 855

Tax havens or tax hells? A discussion of the historical roots and present consequences of tax havens.

Published in:

Financial Theory & Practice, 2013, v. 37, n. 3, p. 311, doi. 10.3326/fintp.37.3.4

By:

RAPOSO, ANA MARGARIDA;
REIS MOURÃO, PAULO

Publication type:

Article

Eliminating Harmful Tax Practices in Tax Havens: Defensive Measures by Major EU Countries and Tax Haven Reforms.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2005, v. 53, n. 3, p. 685

By:

Ambrosanio, Maria Flavia;
Caroppo, Maria Serena

Publication type:

Article

UNELE PUNCTE DE VEDERE REFERITOARE LA PARADISURILE FISCALE.

Published in:

Dreptul, 2012, n. 9, p. 209

By:

LEŢIA, ALINA

Publication type:

Article

What determines tax havens? A historical investigation of tax haven factors.

Published in:

Economic Issues, 2024, v. 29, n. 2, p. 29

By:

Hartfield, Alexander;
Chunping Liu;
Sheikh, Md Humayun

Publication type:

Article

MEDIDAS QUE APLICA MÉXICO PARA EVITAR LOS PARAÍSOS FISCALES.

Published in:

Revista Foco (Interdisciplinary Studies Journal), 2023, v. 16, n. 8, p. 1, doi. 10.54751/revistafoco.v16n8-090

By:

López Fernández, Eira;
Morales Owseykoff, Tamara;
Guerra Vazquez, Katya;
Guzmán Cadena, José Gerardo

Publication type:

Article

VERGİ CENNETLERİ, LOBİCİLİK VE REFAH KAYBI İLİŞKİSİ ÜZERİNE BİR İNCELEME.

Published in:

Journal of Suleyman Demirel University Institute of Social Sciences, 2019, n. 35, p. 294

By:

ÖZTÜRK, Serdar;
ÖZSOLAK, Baki

Publication type:

Article

PREVENTION OF REVENUE SHIFTING TO TAX HAVENS IN POLISH ECONOMY.

Published in:

Scientific Papers of Silesian University of Technology. Organization & Management / Zeszyty Naukowe Politechniki Slaskiej. Seria Organizacji i Zarzadzanie, 2025, n. 223, p. 599, doi. 10.29119/1641-3466.2025.223.34

By:

TOMCZYK, Mariusz;
KOŚCIELECKI, Tomasz;
WOJTASZEK, Henryk

Publication type:

Article

Do Tax Havens Really Flourish?

Published in:

Global Economy Journal, 2012, v. 12, n. 3, p. -1, doi. 10.1515/1524-5861.1850

By:

Blanco, Luisa R.;
Rogers, Cynthia L.

Publication type:

Article

Ending the Tax Haven Scandals.

Published in:

Global Economy Journal, 2009, v. 9, n. 3, p. 1, doi. 10.2202/1524-5861.1520

By:

Kudrle, Robert T.

Publication type:

Article

The OECD's Harmful Tax Competition Initiative and the Tax Havens: From Bombshell to Damp Squib.

Published in:

Global Economy Journal, 2008, v. 8, n. 1, p. 1, doi. 10.2202/1524-5861.1329

By:

Kudrle, Robert T.

Publication type:

Article

With which countries do tax havens share information?

Published in:

International Tax & Public Finance, 2014, v. 21, n. 2, p. 175, doi. 10.1007/s10797-013-9267-y

By:

Bilicka, Katarzyna;
Fuest, Clemens

Publication type:

Article

Association of Tax Haven and Corporate Tax Avoidance: Does Political Connection Matter?

Published in:

International Journal of Economics & Management, 2022, v. 16, p. 1, doi. 10.47836/ijeamsi.16.1.001

By:

KURNIASIH, LULUS;
YUSRI, YUSNIYATI;
HASSAN, AHMAD FAHMI SYEKH

Publication type:

Article

FEATURES AND ADVANTAGES OF USING TAX HAVENS.

Published in:

Bulletin of the Transilvania University of Brasov, Series V: Economic Sciences, 2014, v. 7, n. 2, p. 181

By:

BOTIŞ, Sorina

Publication type:

Article

South Pacific tax havens: From leaders in the race to the bottom to laggards in the race to the top?

Published in:

Accounting Forum, 2005, v. 29, n. 3, p. 311, doi. 10.1016/j.accfor.2005.03.006

By:

Sharman, J. C.

Publication type:

Article

Consecuencias jurídicas de paraísos fiscales en Ecuador durante el período 2021-2022.

Published in:

Dilemas Contemporáneos: Educación, Política y Valores, 2023, v. 11, p. 1

By:

Guaño Morillo, Ledy Magaly;
Esparza Pijal, Sheila Belén;
Crespo Berti, Luis Andrés

Publication type:

Article

A Transaction Cost Model of Tax-Motivated Income Shifting into Dot-Sized Tax Havens and an Empirical Examination of E-Commerce Effects.

Published in:

Journal of International Accounting Research, 2024, v. 23, n. 3, p. 29, doi. 10.2308/JIAR-2023-024

By:

Chen, Chao;
Harris, David G.;
Shi, Linna;
Zhou, Nan

Publication type:

Article

The Effect of Tax Haven Utilization on the Implied Cost of Equity Capital: Evidence from U.S. Multinational Firms.

Published in:

Journal of International Accounting Research, 2018, v. 17, n. 2, p. 41, doi. 10.2308/jiar-52105

By:

Taylor, Grantley;
Richardson, Grant;
Al-Hadi, Ahmed;
Obaydin, Ivan

Publication type:

Article

Multinationality, Tax Havens, Intangible Assets, and Transfer Pricing Aggressiveness: An Empirical Analysis.

Published in:

Journal of International Accounting Research, 2015, v. 14, n. 1, p. 25, doi. 10.2308/jiar-51019

By:

Taylor, Grantley;
Richardson, Grant;
Lanis, Roman

Publication type:

Article

THE INFLUENCE OF THE CONNECTIONS OF ROMANIAN NON-LISTED FIRMS TO TAX HAVENS ON THEIR PROFITABILITY.

Published in:

Centre for European Studies (CES) Working Papers, 2016, v. 8, n. 4, p. 572

By:

AFRASINEI, Mihai-Bogdan;
GEORGESCU, Iuliana Eugenia;
ISTRATE, Costel

Publication type:

Article

THE PROBLEM OF TAX HAVENS AND THE ROMANIAN TAX AUTHORITIES' REACTION.

Published in:

Centre for European Studies (CES) Working Papers, 2013, v. 5, n. 4, p. 149

By:

Afrăsinei, Mihai-Bogdan

Publication type:

Article

THE PROBLEM OF TAX HAVENS AND THE ROMANIAN TAX AUTHORITIES' REACTION.

Published in:

Centre for European Studies (CES) Working Papers, 2013, v. 5, n. 2, p. 149

By:

Afrăsinei, Mihai-Bogdan

Publication type:

Article

AN OVERVIEW OF THE EUROPEAN TAX HAVENS.

Published in:

Centre for European Studies (CES) Working Papers, 2013, v. 5, n. 1, p. 41

By:

Maftei, Loredana

Publication type:

Article

Responsibility in Paradise? The Adoption of CSR Tools by Companies Domiciled in Tax Havens.

Published in:

Journal of Business Ethics, 2012, v. 110, n. 1, p. 1, doi. 10.1007/s10551-012-1456-6

By:

Preuss, Lutz

Publication type:

Article

Offshore FDI, tax havens, and productivity: A network analysis.

Published in:

Global Strategy Journal, 2024, v. 14, n. 2, p. 350, doi. 10.1002/gsj.1466

By:

Jha, Soni;
Awate, Snehal

Publication type:

Article

How does firm ownership concentration and female directors influence tax haven foreign direct investment? Evidence from Asia-Pacific and OECD countries.

Published in:

Asia Pacific Business Review, 2022, v. 28, n. 2, p. 235, doi. 10.1080/13602381.2022.2013609

By:

Ahmed, Ali;
Temouri, Yama;
Jones, Chris;
Pereira, Vijay

Publication type:

Article

Towards a new corporate responsibility and governance? Tax haven and other identity characteristics of Asia-Pacific multinational corporations.

Published in:

Asia Pacific Business Review, 2022, v. 28, n. 2, p. 157, doi. 10.1080/13602381.2022.2012990

By:

Temouri, Yama;
Pereira, Vijay;
Jones, Chris;
Malik, Ashish;
Rowley, Chris

Publication type:

Article

AN APPROACH ON LINKS BETWEEN TRANSFER PRICING AND TAX HAVENS.

Published in:

Annals of the University of Petrosani Economics, 2015, v. 15, n. 1, p. 51

By:

CAZACU (NEAMŢU), ANDREEA LAVINIA

Publication type:

Article

Multinational corporations and tax havens: evidence from country-by-country reporting.

Published in:

International Tax & Public Finance, 2021, v. 28, n. 6, p. 1519, doi. 10.1007/s10797-020-09639-w

By:

Garcia-Bernardo, Javier;
Janský, Petr;
Tørsløv, Thomas

Publication type:

Article

Name and shame? Evidence from the European Union tax haven blacklist.

Published in:

International Tax & Public Finance, 2020, v. 27, n. 6, p. 1364, doi. 10.1007/s10797-020-09594-6

By:

Rusina, Aija

Publication type:

Article

A political economy of tax havens.

Published in:

International Tax & Public Finance, 2015, v. 22, n. 6, p. 956, doi. 10.1007/s10797-014-9338-8

By:

Chu, Hsun;
Cheng, Chu-Chuan;
Lai, Yu-Bong

Publication type:

Article

Can Territorial Tax Compliance Systems Reduce the Tax Avoidance of Firms with Operations in Tax Havens?

Published in:

Emerging Markets Finance & Trade, 2017, v. 53, n. 4, p. 968, doi. 10.1080/1540496X.2016.1247690

By:

Lee, Namryoung

Publication type:

Article

Political Status and Tax Haven Investment of Emerging Market Firms: Evidence from China.

Published in:

Journal of Business Ethics, 2020, v. 165, n. 3, p. 469, doi. 10.1007/s10551-018-4090-0

By:

Deng, Ziliang;
Yan, Jiayan;
Sun, Pei

Publication type:

Article

Going to Haven? Corporate Social Responsibility and Tax Avoidance.

Published in:

Journal of Business Ethics, 2019, v. 154, n. 4, p. 1033, doi. 10.1007/s10551-016-3393-2

By:

Col, Burcin;
Patel, Saurin

Publication type:

Article

Business Groups and Tax Havens.

Published in:

Journal of Business Ethics, 2018, v. 153, n. 4, p. 1067, doi. 10.1007/s10551-018-3910-6

By:

Su, Weichieh;
Tan, Danchi

Publication type:

Article

THE SUCCESS OF COMPANIES OPERATING IN THE AREA OF TAX HAVENS.

Published in:

Annals of 'Constantin Brancusi' University of Targu-Jiu. Economy Series / Analele Universităţii 'Constantin Brâncuşi' din Târgu-Jiu Seria Economie, 2015, p. 427

By:

CONSTANTIN, ENEA;
CONSTANTA, ENEA

Publication type:

Article

METHODS OF TAXATION IN THE TAX HAVENS. EXAMPLES OF TAXATION IN THE BAHAMAS, BERMUDA AND THE CAYMAN ISLANDS.

Published in:

Annals of 'Constantin Brancusi' University of Targu-Jiu. Economy Series / Analele Universităţii 'Constantin Brâncuşi' din Târgu-Jiu Seria Economie, 2015, p. 208

By:

CONSTANTIN, ENEA;
CONSTANTA, ENEA

Publication type:

Article

THE TAX HAVENS BETWEEN MEASURES OF ECONOMIC STIMULATION AND MEASURES AGAINST TAX EVASION.

Published in:

Bulletin of the Transilvania University of Brasov, Series VII: Social Sciences & Law, 2010, v. 3 (52), p. 223

By:

Manea, Adrian Constantin

Publication type:

Article

European banks and tax havens: evidence from country-by-country reporting.

Published in:

Applied Economics, 2020, v. 52, n. 54, p. 5967, doi. 10.1080/00036846.2020.1781773

By:

Janský, Petr

Publication type:

Article

The costs of tax havens: evidence from industry-level data.

Published in:

Applied Economics, 2020, v. 52, n. 29, p. 3204, doi. 10.1080/00036846.2019.1707765

By:

Janský, Petr

Publication type:

Article

A Study from Slovakia on the Transfer of Slovak Companies to Tax Havens and Their Impact on the Sustainability of the Status of a Business Entity.

Published in:

Sustainability (2071-1050), 2019, v. 11, n. 10, p. 2803, doi. 10.3390/su11102803

By:

Khouri, Samer;
Elexa, Lubos;
Istok, Michal;
Rosova, Andrea

Publication type:

Article

Canaries in the Coal Mine: Tax Havens, the Decline of the West and the Rise of the Rest.

Published in:

New Political Economy, 2012, v. 17, n. 4, p. 493, doi. 10.1080/13563467.2011.616583

By:

Sharman, J.C.

Publication type:

Article

The Second War Between the States: How the United States Became the World's Best Tax Haven.

Published in:

Law & Development Review, 2023, v. 16, n. 2, p. 295, doi. 10.1515/ldr-2023-0050

By:

Moran, Beverly

Publication type:

Article

The Interplay Between Tax Havens, Geographic Disclosures and Corporate Tax Avoidance: Evidence from European Union.

Published in:

Accounting, Economics & Law, 2023, v. 13, n. 4, p. 417, doi. 10.1515/ael-2021-0008

By:

Kobbi-Fakhfakh, Sameh

Publication type:

Article

Banking Market Consolidation and Tax Planning Intermediation: Evidence from Client Firm Tax Haven Operations.

Published in:

Accounting Review, 2023, v. 98, n. 4, p. 217, doi. 10.2308/TAR-2019-0243

By:

Kim, Jeong-Bon;
Lin, Yupeng;
Mao, Ying;
Wang, Zheng

Publication type:

Article

Are Tax Havens and Offshore Financial Centers Cracked Down On? A Study on the International Standard of Exchange of Information on Request.

Published in:

Accounting Review, 2022, v. 97, n. 7, p. 295, doi. 10.2308/TAR-2019-0553

By:

Li, Yijun;
Ma, Mark

Publication type:

Article

Taxes and Haven Activities: Evidence from Linguistic Cues.

Published in:

Accounting Review, 2022, v. 97, n. 5, p. 349, doi. 10.2308/TAR-2020-0163

By:

Law, Kelvin K. F.;
Mills, Lillian F.

Publication type:

Article

TAX INFORMATION EXCHANGE INFLUENCE ON CZECH BASED COMPANIES' BEHAVIOR IN RELATION TO TAX HAVENS.

Published in:

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2017, v. 65, n. 2, p. 721, doi. 10.11118/actaun201765020721

By:

Rohan, Jan;
Moravec, Lukáš

Publication type:

Article

Competition between Tax Havens: Does Proximity Matter?

Published in:

International Trade Journal, 2012, v. 26, n. 4, p. 291, doi. 10.1080/08853908.2012.682021

By:

Blanco, Luisa;
Rogers, Cynthia

Publication type:

Article

Offshore Expertise for Onshore Companies: Director Connections to Island Tax Havens and Corporate Tax Policy.

Published in:

Management Science, 2018, v. 64, n. 7, p. 3241, doi. 10.1287/mnsc.2017.2776

By:

Chao Jiang;
Kubick, Thomas R.;
Miletkov, Mihail K.;
Wintoki, M. Babajide

Publication type:

Article

Analysis of the Presence in Tax Havens of the Largest Accounting Firms.

Published in:

Audit Financiar, 2015, v. 13, n. 126, p. 81

By:

AFRĂSINEI, Mihai-Bogdan;
GEORGESCU, Iuliana Eugenia

Publication type:

Article